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Found 3 results

  1. The central issue is whether or not a family member can be excluded entirely from the plan (0 deferral, 0 SH 0 PS)?
  2. How do you calculate the Average Benefit if you are testing the plan on both allocations and accruals. I know if you test on accural, you use the ABT for accuals, and if you test on allocation, you use the ABT for allocations, but what happens if you are passing the rate group testing by testing some on alloactions and some on accurals - what average benefit test do/can you use? Do you have to take the ABT for the employees tested on allocations and do a seperate ABT for those testing on accurals? Thanks for your input
  3. Ok, so I'm crying uncle in trying to find the correct way to do this. Any ESOP Experts out there???? Please chime in. Cash Dividends were used to pay down a leveraged loan. The split between the two are approx 6% allocated and 94% unallocated. Using round numbers, the Employer made a $100,000 dividend payment. So naturally $6,000 would be for the allocated shares and $94,000 for the unallocated shares. Shewwww I can do math! So doing the FMV calculation, we find that the shares value based on the day before the loan payment is greater than the FMV on the date the dividends were declared. So no adjustments necessary. Shewwww again! So we move on to the share release. The loan payments paid with cash and unallocated dividends are released on proata compensation (according to the document). Easy Peasy....Shewww! The allocated dividend shares are to be released on prorata shares. OHHH crap. So my question is this..... Is the actual transaction a contribution or is it a dividend or just a transfer in? No where (that I can find) tells you exactly how the transaction should be structured from a recordkeeping endeavor. HELP!!!!
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